Use the following accounts and information to prepare, in good form, an income statement and a retained earnings statement, for the month of September and a balance sheet at September 30, 2025 for Phoenix Industries. You must list the various accounts and their amounts. On the income statement, be sure to list the expenses in order of magnitude (greatest to least) and on the balance sheet, assets should be in order of liquidity. Please see Illus. 1.9 in the text for guidance. Accounts payable $ 18,300 Dividends $ 2,100 Accounts receivable 5,800 Insurance expense 2,100 Buildings, net 95,000 Supplies 3,100 Cash 10,100 Notes payable 6,100 Service revenue 98,000 Rent expense 3,600 Common stock 36,500 Salaries and wages expense 37,000 Retained earnings (beginning) 31,000 Land (underneath bldgs.) 24,200 Supplies expense 1,900 Repair expense 2,700 Tax expense 2,300